For individuals and businesses navigating Indonesia’s tax system, receiving a letter from the Directorate General of Taxes (DJP) can be daunting. Receiving SP2DK often triggers confusion and concern. But don’t panic, this letter is not a penalty, but a request for your tax clarification.

This article explains how SP2DK is released and what you should do if you receive one without stress.

Overview of SP2DK

SP2DK stands for Surat Permintaan Penjelasan atas Data dan/atau Keterangan, or a Letter Requesting Explanation of Data and/or Information. It is sent by the Directorate General of Taxes (DJP) when your tax data appears inconsistent or incomplete.

SP2DK is not a penalty or a legal punishment. It is a preventive measure to allow taxpayers to explain their data before any formal audit or sanction.

Why is SP2DK issued?

The DJP monitors the Indonesian taxpayer self-assessment system to compare reported tax data with other information. When unmatched or suspicious data is found, the tax office may issue an SPD2K for you to clarify tax reports, correct possible mistakes, and prevent further investigation.

SP2DK can mainly be triggered by:

• Underreported income or high-value transactions not declared
• Sudden changes in tax reporting patterns
• Information from external sources, like banks or vendors
• Gaps between your reported tax and actual economic activity

How SP2DK works

SP2DK follows a straightforward process. Knowing the steps can help you respond correctly and avoid unnecessary problems.

1. Data Analysis and Detection

The DJP reviews data from your tax returns, bank records, third parties, and financial transactions. If something looks suspicious or inconsistent, they flag it.

2. Issuance of SP2DK

You receive an SP2DK if:

• There are discrepancies in your tax filings
• Transactions don’t match reported income
• There are signs of underreported taxes

The letter asks for clarification and sets a response deadline (usually 7–14 working days).

3. Taxpayer Response

Upon receiving SP2DK, taxpayer must:

• Provide documents or information that explain the data
• Visit the tax office or submit your response in writing
• Be clear, honest, and timely

4. Evaluation by the Tax Office

The officer will review your explanation and supporting documents. If satisfied, the case is closed without further action.

5. Possible Follow-Up

If your explanation is accepted, the case is closed. However, if your response is incomplete or issues remain unresolved, the DJP may:

• Initiate a tax audit (Pemeriksaan Pajak)
• Issue tax corrections (SKPKB)
• Apply administrative sanctions
• In most cases, a clear and timely response will avoid escalation.

Read more: Understanding the duties of the Directorate General of Taxes in Indonesia.

Do not panic: How to respond to SP2DK

Getting an SP2DK might be stressful, but there’s no need to panic. Here’s how to handle it calmly and correctly.

Read the Letter Carefully

Start by reading the SP2DK thoroughly. Understand what data is being questioned. Look at the details and see what part of your tax report or financial activity may not match.

Gather Evidence and Draft Your Reply

Collect all relevant documentation, such as invoices, receipts, bank statements, or financial reports, that support your position. Then, address each item raised in the SP2DK.

Use Analytical Techniques if Needed

If your reported data contains inconsistencies, you can justify the differences using reconciliations or cash flow reviews.

Submit Within the Deadlines

Submit your explanation in writing, face-to-face, or via video conference within 7–14 days. Failing to respond in time may prompt a tax office visit or an audit.

Confirm Case Closure

Once your response is accepted, the tax office will issue an SP3 P2DK, confirming the matter is resolved. Follow up with your Account Representative to obtain this document and ensure the process is officially closed.

Read more: An overview of pre-tax litigation in Indonesia

Avoid tax problems with InCorp

Handling an SP2DK without proper guidance can lead to errors, delays, or penalties. With expert support, you can respond confidently and stay compliant.

InCorp Indonesia (an Ascentium Company) provides reliable tax advisory services to help you avoid costly tax issues and ensure full compliance.

• Pre-Tax Litigation: Receive professional legal support for SP2DK and other tax disputes, ensuring timely and accurate responses.
• Tax Reporting: Streamline your tax reporting process efficiently so you can focus on growing your business.

Contact us today and let us take care of your tax needs so you can run your business with peace of mind.

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